2015 (12) TMI 945

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..... aggrieved with the findings of the learned CESTAT that the extended period of limitation was not invokable. We find that in the interest of justice both the appeals deserve to be allowed by remitting the matter back to the learned Members of the CESTAT for considering the issue afresh by considering the rival submissions on behalf of both the parties. - Matter remanded back - Decided in favour of .....

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..... terest. The learned CESTAT cursorily observed in para 3.2 that the extended period of limitation is not invokable and, therefore, the goods are not liable for confiscation. The learned CESTAT also observed that the penalties in the present case are not warranted. While observing this, the learned CESTAT have also observed that the appellants have no case on merits. The Assessee is aggrieved .....

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